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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations.[1][2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators.[3] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably.

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Software testing is the act of checking whether software satisfies expectations. Software testing can provide objective, independent information about the quality of software and the risk of its failure to a user or sponsor.[1] Software testing can determine the correctness of software for specific scenarios but cannot determine correctness for all scenarios.[2][3] It cannot find all bugs. Based on the criteria for measuring correctness from an oracle, software testing employs principles and mechanisms that might recognize a problem.